# Finance Act 2013, Paragraph 5


(1) Section 212B (circumstances where Chapter 16A applies) is amended as follows.
(2) In subsection (1)—
(a) in paragraph (a), for “a trade (“the relevant trade”)” substitute “ a qualifying activity (“the relevant activity”) ”, and
(b) in paragraph (c), for “trade” (in both places) substitute “ activity ”.
(3) In subsection (3) for “trade” substitute “ activity ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/26/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-26/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.